Uruguay
Decreto 32/1998 - FIJACION DE LA ALICUOTA DEL IMESI
1 provisions
This provision sets a ficto price, rate, and tax per liter for certain nationally produced goods, and says those values apply from 1 January 1998.
Decree law Open & Chat
Esheria Regulatory Atlas
Tax law in Uruguay
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.
1,385 matching statutes
Uruguay
Decreto 114/2001 - PRORROGA DE VIGENCIA DEL INCREMENTO DE TASA DEL IMESI A LOS VEHICULOS AUTOMOTORES
1 provisions
The start date for the higher internal excise tax rates on motor vehicles is postponed to 1 May 2001.
Decree law Open & ChatUruguay
Decreto 400/1980 - MODIFICACION DE LOS MONTOS IMPONIBLES DEL IMPUESTO DE CONTRIBUCION INMOBILIARIA URBANA, SUBURBANA Y RURAL. EJERCICIO 1980
1 provisions
The President authorizes the Intendencia Municipal de Salto to change the property tax assessment bases for urban, suburban, and rural property.
Decree law Open & ChatUruguay
Decreto 132/1981 - APROBACION DEL IMPUESTO ESPECIFICO INTERNO CORRESPONDIENTE A LA IMPORTACION O ENAJENACION DE AUTOBUSES
1 provisions
For imported buses used to transport passengers, the internal specific tax is paid at the first transfer, and the taxable amount is the vehicle’s value at that time.
Decree law Open & ChatUruguay
Decreto 44/1977 - EXONERACIONES TRIBUTARIAS A LAS PRENDAS E HIPOTECAS OTORGADAS A FAVOR DE EMPRESAS BANCARIAS PRIVADAS
1 provisions
The decree exempts pledges and mortgages granted in favor of private banking companies from taxes, duties, and charges.
Decree law Open & ChatUruguay
Decreto 130/1979 - REGULACION DE LA INTRODUCCION AL PAIS DE NUEVAS MARCAS DE TABACOS, CIGARROS Y CIGARRILLOS POR CONTRIBUYENTES DEL IMPUESTO ESPECIFICO AL CONSUMO
1 provisions
This decree concerns the procedure for setting fictitious sale prices for foreign-origin tobacco products introduced into the country for the first time by taxpayers of the specific consumption tax.
Decree law Open & ChatUruguay
Decreto 133/2024 - MODIFICACION DEL ART. 10 DEL DECRETO 200/018, RELATIVO A LA DETERMINACION DEL CREDITO FISCAL POR EL ARRENDAMIENTO DE TERMINALES DE PROCESAMIENTO ELECTRONICO DE PAGOS
1 provisions
This decree updates the wording of article 10(4) of Decreto 200/018 and refers to the rules on a tax credit for leasing electronic payment processing terminals.
Decree law Open & ChatUruguay
Decreto 174/2020 - MODIFICACION DEL ART. 5° BIS DEL DECRETO 148/007, RELATIVO A PROMOCION DE INVERSIONES
1 provisions
This decree changes the wording of a prior tax rule on fiscal residence based on the center of economic interests in Uruguay.
Decree law Open & ChatUruguay
Decreto 228/1979 - AUTORIZACION A LA INTENDENCIA MUNICIPAL DE CANELONES A MODIFICAR EL MONTO IMPONIBLE PARA EL CALCULO DEL INMPUESTO DE PATENTE DE RODADOS
1 provisions
Canelones is authorized to change the taxable base for the vehicle patent tax, and must use a specific value table for the 1979 calculation.
Decree law Open & ChatUruguay
Decreto 206/2008 - REDUCCIONES DE LA PRESTACION EFECTUADA POR UTE CORRESPONDIENTE AL EJERCICIO 2007
1 provisions
The decree reduces a specified payment by UYU 700,000,000 and treats that amount as a payment on account of the 2007 corporate and industrial income tax.
Decree law Open & ChatUruguay
Decreto 272/2008 - MODIFICACION DE LA REGLAMENTACION DEL IRNR E IRAE
1 provisions
This decree says it is clarifying the concept of a state entity for applying certain tax benefits.
Decree law Open & ChatUruguay
Resolución 163/2005 - DECLARATORIA PROMOCIONAL. PROYECTO DE INVERSION DE DOFIN S.A.
1 provisions
The resolution extends investment promotion benefits to DOFIN S.A., including a VAT/COFIS credit, a tax exemption, deferred taxation on part of the investment, and a wealth-tax treatment for fixed assets, subject to stated limits and deadlines.
Act or statute Open & ChatUruguay
Resolución 11/2007 - DECLARACION DE INTERES NACIONAL. PROYECTO DE INVERSION. AARHUSKARLSHAMN LATIN AMERICA S.A.
1 provisions
The resolution expands investment tax benefits for AARHUSKARLSHAMN LATIN AMERICA S.A., including a VAT/COFIS credit, an exoneration, income deferral, and a temporary net worth tax exemption.
Act or statute Open & ChatUruguay
Decreto 193/2021 - MODIFICACION DEL ART. 2º DEL DECRETO 122/021, REGLAMENTARIO DE DISPOSICIONES DE LA LEY 19.942, RELATIVAS A MITIGAR EL IMPACTO ECONOMICO COMO CONSECUENCIA DEL ESTADO DE EMERGENCIA NACIONAL SANITARIA POR COVID-19
1 provisions
The rule defines when an activity counts as the main activity for certain benefits and requires some taxpayers to submit a public accountant certificate to the tax authority. It also gives the tax authority power to set the certificate conditions and refund process, and asks the social security agency to send a list of
Decree law Open & ChatUruguay
Decreto 304/2008 - MODIFICACION DE LA REGLAMENTACION DEL IRAE, IRPF E IRNR
1 provisions
This section says the President decrees amendments to the regulations of the new tax system.
Decree law Open & ChatUruguay
Decreto 394/1989 - FIJACION DE LAS TASAS DE DEVOLUCION DE TRIBUTOS A LAS EXPORTACIONES
1 provisions
The decree keeps the export tax refund at U$S 22.35 per ton.
Decree law Open & ChatUruguay
Decreto 101/1976 - LIQUIDACION DEL IMPUESTO AL VALOR AGREGADO
1 provisions
Certain taxpayers moving off the unified tax system must set their VAT quota by 31 March 1976 and pay the first installment in March 1976.
Decree law Open & ChatUruguay
Decreto 236/1996 - PRORROGA DE VIGENCIA DE LO DISPUESTO EN LOS ARTS. 2°, 3º, 5º Y 6º DEL DECRETO 558/994, RELATIVO A LAS TASAS DE DEVOLUCION DE TRIBUTOS A LAS EXPORTACIONES
1 provisions
This decree extends the export tax refund regime and the refunds made under it until 30 June 1997.
Decree law Open & ChatUruguay
Decreto 378/1983 - REGIMEN PARA EL PAGO Y LIQUIDACION DEL GRAVAMEN DE LOS INGRESOS POR PRESTACION DE SERVICIOS DE LAS EMPRESAS DE OMNIBUS INTERDEPARTAMENTALES Y DE TURISMO
1 provisions
This decree concerns how a tax on income from interdepartmental and tourism bus services is paid and settled.
Decree law Open & ChatUruguay
Decreto 338/1981 - IMPUESTO DE TORNAGUIA
1 provisions
Declares the municipal tornaguía tax repealed from 8 October 1980.
Decree law Open & Chat